GST On Export Of Services

Export of services under GST: According to Section 2(6) of IGST Act¹ Export of services means, the supply of any service when,-

• Such supplier is located in India
• The recipient of services is located outside India
• The place of supply of service is outside India
• The payment for such service has been received by the supplier of service inconvertible foreign exchange
• The supplier and the recipient of service are not merely establishments of a distinct person.

Source: Mondaq

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